Section 44ADA partnership firm and 44ADA for individual partners returns queries

Sir/Madam

1) Gross receipts for partnership firm = Rs 60 Lakhs taking 50% under Section 44ADA profit = 30 Lakhs, So since section 44ADA is applied what other further deductions can apply for a partnership firm? The tax liability comes to about 9 lakhs. Can any further deductions can be applied?

2. There are 2 partners, They also want to apply using 44 ADA what should be the net profit shown in their respective income tax returns? or should they file NIL returns? Their profit share is 50% 50% as mentioned in the partnership deed?

Each partner has housing loan, school fees, lic, health insurance etc so how best to use this for deduction in the above scenario?

Thanks

Shanthi